October 6, 2026 · Guides

NDH-1 and NDH-4: Nidhi Company Compliance Forms

NDH-1 and NDH-4 are MCA forms under the Nidhi Rules, 2014. NDH-4 is the application a company files to be declared a Nidhi company. NDH-1 is a statutory compliance return for Nidhis. Both sit alongside NDH-2 and NDH-3, so it helps to know what each one does.

Why these forms matter

A Nidhi takes deposits from and lends to its own members only, so it works under tighter rules than an ordinary company. Without the declaration, a company that calls itself a Nidhi is not recognised as one. If you are starting out, see how Nidhi registration works before you plan these filings.

The four forms in short

NDH-4: application to the Central Government for declaration as a Nidhi company, filed after the company meets the Rules’ conditions.
NDH-2: request to the Regional Director for an extension of up to one year if the member or fund conditions are not met in the first year, also used for branch permissions. Apply before the first year ends.
NDH-1: a one-time return of statutory compliances, filed within 90 days of the close of the first financial year. It is not needed for Nidhis incorporated after April 2022.
NDH-3: the periodic return that reports the Nidhi’s membership, deposits and loans to the MCA. Check the current due dates on the MCA portal, as they have been revised over time.

Key points before you file NDH-4

The Rules ask for at least 200 members.
Net owned funds of Rs 20 lakh for a Nidhi incorporated on or after 19 April 2022, with deposits capped at 20 times NOF.
The NDH-4 carries declarations by the directors and promoters, including the fit-and-proper criteria.
The company’s main object must be cultivating the habit of thrift and savings among its members.

A Nidhi incorporated on or after 19 April 2022 must file NDH-4 within 120 days of incorporation, with at least 200 members and net owned funds of Rs 20 lakh. Nidhis formed before that date followed the earlier one-year route, with a possible one-year extension through NDH-2.

Staying compliant after declaration

Filing NDH-4 is not the end. Returns, ratios and member records need steady upkeep, which is what our Nidhi company compliance service covers. Many Nidhis also keep deposits, loans and member ledgers in Nidhi management software, so the return figures are ready when needed.

Common mistakes

Filing NDH-4 before reaching the member count.
Missing the NDH-4 window, or letting the first year end without an NDH-2 extension (older Nidhis).
Lending or taking deposits from non-members.
Returns that don’t match the books.

FAQs

What is NDH-4?

It is the application for declaration as a Nidhi company under the Nidhi Rules, 2014.

How many members must a Nidhi have?

The Rules require a minimum of 200 members at the time of the NDH-4 application.

What if we can’t meet the conditions in the first year?

Older Nidhis can apply on NDH-2 to the Regional Director, before the first year ends, for an extension of up to one year. A Nidhi incorporated after April 2022 follows the 120-day NDH-4 route instead.

Unsure which Nidhi form applies to you? Talk to a Taxhint expert.

Nidhi company guides